Jack Bogdanski will discuss the more notable events of the past year in the fast-moving world of valuation of property for federal tax purposes.

Topics will include areas of interest to income tax practitioners and estate and gift tax practitioners alike, among them:

New regulations requiring consistency of estate tax values with income tax basis

New proposed regulations on valuation discounts: rumor or reality?

Quantifying the advantage of the “net, net gift”

New court of appeals decisions (including one from the Ninth Circuit) on charitable contributions of conservation easements

Tax Court valuation of real property donated to charity

IRS guidance on application of Section 2701 to a change in the capital structure of a family company

Tax Court guidance on valuation of “NIMCRUTs”

Tax Court pronouncements on the proper role of “assemblage value” in determining the fair market value of real estate

Prof. Bogdanski practiced in Portland as a partner at Stoel Rives LLP. He has taught at Lewis & Clark Law School since leaving practice in 1986. He is a ve-time winner of Lewis & Clark’s Leo Levenson Award for excellence in law teaching.

A former member of the Commissioner’s Advisory Group of the U.S. Internal Revenue Service, Prof. Bogdanski is the author of the treatise FEDERAL TAX VALUATION and a co-author (with the late James S. Eustice and with Joel D. Kuntz) of the forthcoming Fifth Edition of the treatise FEDERAL INCOME TAXATION OF S CORPORATIONS. He also serves as a columnist for the journals Estate Planning and Corporate Taxation.

Faculty

Douglas K. Newell Faculty Scholar and Professor of Law

Lewis & Clark Law School

Professor Bogdanski practiced in Portland as a partner at Stoel Rives. He has taught at Lewis & Clark since leaving practice in 1986. He has taught as a visiting professor at Stanford and Santa Clara Universities. He is a five-time winner of Lewis & Clark’s Leo Levenson Award for excellence in law teaching. He supervises the school’s tax moot court team, which has won national honors, and he founded and runs a volunteer clinic to assist international students with U.S. tax issues.

Bogdanski is a former member of the Commissioner’s Advisory Group of the U.S. Internal Revenue Service. He is the author of the treatise Federal Tax Valuation and currently at work on a new edition of another leading tax treatise. He has written many articles on federal tax law. He is the Closely Held Business and Valuation columnist for the journal Estate Planning, and a Recent Developments columnist for the journal Corporate Taxation. He has been a frequent speaker at continuing education programs on tax law and valuation of businesses. He is admitted to the U.S. Tax Court Bar and the Oregon and California state bars. In 2009 Professor Bogdanski was named Douglas K. Newell Faculty Scholar in recognition of his commitment to teaching excellence, student achievement, and rigorous scholarship.

Bundles Pricing

Your registration includes electronic course materials. You may add printed materials and, if noted in the description below, forms on CD for this price and we will have them for you to pick up at the program.

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